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v. Commissioner, 6 B.T.A. 617 (1927); Stringer v. Commissioner,
84 T.C. 693 (1985), affd. 789 F.2d 917 (4th Cir. 1986).
The importance of a brief is underscored in a case such as
the one currently before us where the contentions advanced by
petitioner are ill-defined and his testimony is vague and largely
unhelpful. At the close of the trial, petitioner was
specifically requested by the Court to include and explain in his
opening brief each item that respondent used in reconstructing
petitioner’s income with which he disagreed. Petitioner,
however, failed to file a brief.6 When a party fails to file a
brief altogether, such failure has been held by this Court to
justify the dismissal of all issues as to which the nonfiling
party has the burden of proof. See Stringer v. Commissioner,
supra. While we are unwilling to enter a default judgment
against petitioner in this case for failure to file a brief, we
view his failure as an indication of petitioner’s tenuous
position with regard to the issues in question.
A. Validity of Petitioner’s Tax Returns
Section 6061 requires that an individual income tax return
be signed “in accordance with forms or regulations prescribed by
the Secretary.” In order for an agent to sign an individual
income tax return for a taxpayer, it must be done in a manner
authorized by U.S. Treasury Regulations. See sec. 1.6061-1(a),
6 As an experienced trial attorney, petitioner’s failure to
file a brief is especially egregious.
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